The purpose of this consultation is to understand the community's views on:
- Donating money to charities including payroll giving; and
- Tax relief on money given to charities.
Payroll giving is a way of giving money to charity direct from an employee's salary. The donation may be entitled to some form of tax relief. For example, in the UK, employees donate to charities direct from their gross pay, i.e. before tax, and the employer pays the donation straight to the chosen charity. In Jersey, the employer deducts the charitable donations from an employee's pay, (the gross salary still declared by the employee for income tax) and the charity claims the tax relief on donations. The latter type of scheme links to the jurisdiction's tax relief limits on charitable donations. In Guernsey, tax relief on charitable donations can be claimed by charities on donations of £500-£5,000 per individual, (£10,000 for a married couple) per calendar year.
The consultation closed on 7 April 2017. A summary report of the responses to this consultation can be found on the downloads section on this page.
The results from this consultation informed the recommendations included in the 2018 Budget Report (Section 7), debated in November 2017, in relation to how to best work with and support the third sector in the future.
If you have any questions please contact Strategy and Policy on 01481 717000 or email StrategicPolicy@gov.gg.
Updated: August 2018
